562424-1929-Tobacco-Amendment--No-3-of-1929-Watchmen-Amendment--No-4-of-1929-Unclaimed-Balances--No-5-of-1929 — Page 5

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THE HONG KONG GOVERNMENT GAZETTE, MARCH 8, 1929.

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5.--(1) Every person who ships, or causes to be Penalty for shipped, or prodnées, or causes to be produced to fraudulently

any attempting revenue officer to be shipped for exportation any tobacco to obtain not entitled to drawback or any other goods, matter or drawback. thing as tobacco, the same not being tobacco, or (3 and 1 fraudulently removes, or conceals any tobacco or other Vict. c. 18, goods, matter, or thing, with intent unduly to obtain 8. 15.) any drawback on tobacco, or any greater drawback than he would otherwise be entitled to, shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either the sum of treble the amount of the drawback sought to be obtained, or the sum of two thousand dollars, at the election of the Superintendent (which election shall be cortided by the Superintendent in writing under his hand), and all such tobacco or other goods, matters or things shall be forfeited, and may be seized by any Revenue Officer.

(2) Any sum forfeited under sub-section (1) hercof shall be deemed to be a debt due to the Crown, and may be recovered in an action by the Treasurer in the same manner as Crown fees are recovered under Ordinance the provisions of the Crown Remedies Ordinance. No. G of 1875.

Other amendments to principal Ordinance,

1875.

6. Section 2 of the principal Ordinance is amended Amendment as follows:--

of Ordinance No. 10 of

(a) by the repeal of paragraph (a) and by the 1916, s. 2.

substitution therefor of the following para-

graph:-

(66)

Dutiable Tobacco " means tobacco which is not exempt from duty and on which the duty has not been paid and includes any such tobacco which has paid duty, if subsequently re-imported.

(b) by the repeal in paragraph () of the words from and including which was" down to the end of the said paragraph and by the substitution therefor of the words which was imported into the Colony":

(e) by the substitution of the word

66

"manufac-

tured" for the word "prepared" in para- graph (n).

7. Section 6 of the principal Ordinance is amended Amendment as follows:-

(a) by the repeal of sub-section (1) and by the substitution therefor of the following sub- section :-

(1) Subject to the provisions of sub- sections (2) and (3), the duty payable (i) upon all tobacco imported into the Colone after the coming into operation of thy Tobacco Amendment Ordinance, 1929, and (i) upon all dutiable tobacco already in the Colony at the coming into operation of the said Ordinance, shall be as follows, per pound weight :-

A. On unmanufactured tobacco :

(1) If unstripped :

(a) containing 10 pounds or more of moisture per 100 pounds weight thereof...... 50 cents.

of Ordinance

No. 10 of 1916, s. 6.

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